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Abstract

Spreadsheets are one of the most popular and important forms of end-user computing. Users can obtain high productivity by developing applications in the programming facilities of the spreadsheet packages. The major benefits accrued to users include low cost, fast development time, and ease of manipulation. However, risks associated with lack of control and improperly developed applications exist as these applications are often used for financial control and other important decision making. In order to avoid these risks, a comprehensive presentation of application controls for spreadsheet development is provided to ensure data integrity and processing efficiency. A general control framework is offered to help developers and users identify the need for control as well as the proper type of control while maintaining a balance of costs and benefits. Roles for end-users, the information center, and the internal auditor in application control are outlined. A framework for control in spreadsheet development and a comprehensive set of recommended application controls are presented in this article to foster data integrity and processing efficiency in spreadsheet applications. Respective roles for users, the user management, the information center (IC), and the internal auditor in application control implementation are also suggested. This article is important to spreadsheet developers and users because even though many concepts